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What is home rule sales tax?

The corporate authorities of a home rule unit of local government (municipality or county) may impose a tax upon all persons who are engaged in the business of selling tangible personal property at retail in their jurisdiction. This tax is referred to as home rule sales tax. The Illinois Department of Revenue is responsible for administering home rule sales tax for the unit of local government.

Note: When a home rule unit establishes a Home Rule Municipal or County Retailers' Occupation Tax, it must also impose a Home Rule Municipal or County Service Occupation Tax. For more information, see PTAX-1002-8, Local Governments' Guide to Tax Allocations, Home Rule Sales Taxes.

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